PROBLEM $4-3$B The trial balance of The New Decors for the month ended September

LO ${?}_{3,5}$

$30$ is as follows:

$\backslash$table$[[,\backslash$table$[[$The New Decors$],[$Trial Balance$],[$September $30,20\_-]],],[$Account Name,Debit,Credit$],[$Cash$,4,378,],[$Prepaid Insurance,$1,345,],[$Equipment$,30,978,15,235],[$Accumulated Depreciation, Equipment,,$3,751],[$Accounts Payable,,$44,208],[$R$.$ Becker, Capital,$20,445,44,791],[$R$.$ Becker, Drawing,$29,761,],[$Income from Services,$15,932,],[$Wages Expense,$1,864,],[$Rent Expense,$1,573,],[$Supplies Expense,$1,271,],[$Utilities Expense,$107,{985}_{?},],[$Telephone Expense,$107,{985}_{?},],[$Miscellaneous Expense,${?}_{?},],[,,]]$

Data for the adjustments are as follows:

a$.$ Expired or used$-$up insurance, $$425.$

b$.$ Depreciation expense on equipment, $$2,750.$

c$.$ Wages accrued or earned since the last payday, $$475($owed and to be paid on the next payday$).$

Required

Check Figure

Complete a work sheet.

Net Loss, $$9,698$

Journalize the adjusting entries.